Somenath Kesh , Kolkata V. ITO, Ward - 2(3), Durgapur, Durgapur

MA 168/KOL/2018

• Counselvise Citation: [2018] 119 COUNSELVISE.COM (IT) 4496 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-10-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2009-2010
• Appeal Filed On: 03-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SANKAR HALDER

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH SMC, KOLKATA [BEFORE SHRI P.M. JAGTAP, VICE - PRESIDENT] M.A. NO. 168/KOL/2018 (A/O, ITA NO. 2213/KOL/2017) ASSESSMENT YEAR: 2009-10 SOMENATH KESH....................................................................................APPELLANT SUBASH AGARWAL & ASSOCIATES, 1, GIBSON LANE, SIDDHA GIBSON, 2 ND FLOOR, SUITE NO. 213, KOLKATA 700 069. [PAN: AMCPK 6631 K] ITO, WARD 2(3), DURGAPUR..................................RESPONDENT CITY CENTRE, DURGAPUR 713 216. APPEARANCES BY: SHRI SUBASH AGARWAL, ADVOCATE APPEARING ON BEHALF OF THE ASSESSEE. SHRI SANKAR HALDER, JCIT, SR. DR APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : OCTOBER 26, 2018 DATE OF PRONOUNCING THE ORDER : OCTOBER 26, 2018 ORDER PER P.M. JAGTAP, VICE-PRESIDENT AS RIGHTLY POINTED OUT BY THE ASSESSEE IN THE PRESENT MISCELLANEOUS APPLICATION AND FURTHER REITERATED BY HIS COUNSEL AT THE TIME OF HEARING BEFORE THE TRIBUNAL, THERE ARE SOME INADVERTENT MISTAKES IN THE ORDER OF THE TRIBUNAL DATED JULY 20, 2018 PASSED IN ITA NO. 2213/K/2017 AND THE SAID MISTAKES BEING APPARENT FROM RECORD, I RECTIFY THE SAME AS UNDER: 1. THE LAST SENTENCE IN PARAGRAPH NO 5 OF THE TRIBUNALS ORDER BEING INCOMPLETE IS NOW COMPLETED BY ADDING THE FOLLOWING WORDS: .. ASSESSEE OF BEING HEARD 2. THE EXISTING PARA NO 6 OF THE TRIBUNALS ORDER IS DELETED AND REPLACED AS UNDER: IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSE. 2. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. 2 MA NO. 168/KOL/2018 ASSESSMENT YEAR: 2009-10 SOMENATH KESH ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2018. SD/- (P.M. JAGTAP) VICE PRESIDENT DATED: 26/10/2018 BISWAJIT, SR. PS COPY OF ORDER FORWARDED TO: 1. SOMENATH KESH, SUBASH AGARWAL & ASSOCIATES, 1, GIBSON LANE, SIDDHA GIBSON, 2 ND FLOOR, SUITE NO. 213, KOLKATA 700 069. 2. ITO, WD-2(3), CITY CENTRE, DURGAPUR 713 216. 3. THE CIT(A) 4. THE CIT 5. DR TRUE COPY, BY ORDER, ASSISTANT REGISTRAR / H.O.O. ITAT, KOLKATA BENCH